About Cadwalader

At Cadwalader, Wickersham & Taft LLP, we put over 225 years of legal experience and innovation to work for you today. As one of the world's leading advisors to corporations and financial institutions, we have earned a reputation for crafting innovative business and financial solutions and developing precedent-setting legal strategies to achieve our clients' goals. Find out what makes us different.

We stand out from our competition because we help you stand out from yours.

We are in the business of delivering results so the truest measure of our success is the success of our clients. By maintaining this focus, we help them to create and launch groundbreaking products, services, concepts and deals and to protect their interests.

Practice

With more than 350 attorneys in offices around the world, clients come to Cadwalader for our ability to handle groundbreaking transactions, complex litigation and novel issues arising in emerging areas of law. Our legacy of crafting innovative business and financial solutions continues today with our work on the most important transactions, disputes, and investigations.

News

Cadwalader attorneys are often called upon to comment on business, financial, political and legal developments around the world as well as on the implications of big deals, noteworthy cases, community news, and proposed legislation.

Breaking new ground.

From commenting on pressing legal and policy issues to explaining the implications of big deals and important court decision for the Wall Street Journal, Financial Times, New York Times, as well as a host of other leading news outlets, trade publications, and wire services our attorneys are sought out for their views and perspectives.

Resources

Cadwalader regularly publishes informative and educational materials, including newsletters and news alerts on a range of topics. Our portfolio also includes articles, industry programs, seminars, conferences, and videos.

From explanatory memoranda to pinpointed analysis, we provide our clients and friends with practical guidance in a variety of formats to help them to understand complex issues and make informed decisions about their businesses.

Careers

Cadwalader is a community of talented and driven individuals committed to excellence and innovation. Across departments, offices and borders, we share the common goal of providing world-class client service through the development of a culture that fosters diversity, collaboration and professional growth.

Inversion Moratorium Sets Up Tax Reform Negotiations

May 22, 2014

Democrats say the bill will combat transactions primarily made to avoid taxes, but the bill’s heightened threshold could also stop legitimate attempts to deal overseas, said Linda Swartz, chair of the tax group at Cadwalader Wickersham & Taft LLP. “The 50 percent line in the sand is clear and obvious. The effect of the 25 percent test with respect to other business in the U.S. takes a little more investigation and consideration to really appreciate the broad scope of that rule,” she said. “ A U.S. company that can invert under the proposed 50 percent test would also need to move significant U.S. operations offshore, a perverse result under a statute designed to keep companies in the U.S.”

- Linda Z. Swartz, Chair of the Tax group at Cadwalader, commenting in Law360 on the paradoxical implications for U.S. business of the “Stop Corporate Inversions Act of 2014” bill proposed by Senator Carl Levin on May 20, 2014, which seeks to place significantly more stringent limits on the ability of U.S. companies to relocate outside the U.S.